Amendment status not verified — confirm the current text below against the official source.
In the Act, unless the context otherwise requires,- (a) “ appellate authority” means an appellate authority appointed under section 4; (b) “ assessing authority” means an assessing authority appointed under section 4; (c) “ Commissioner” means the commissioner appointed under section 4; (d) “concessional rate” in relation to luxury provided in a hotel means a rate lower than the normal rate fixed for such luxury by the hotel or lower than that fixed by the Government or any other authority under any law for the time being in force; (e) “ Government “means the State Government of Tripura; (f) “Hotel” means a building or part of a building where residential accommodation with or without board is provided for cash or for deferred payment and includes lodging house and a club; (g) “Luxury provided in a hotel” means the accommodation for residence provided in a hotel, including air-conditioning, television, radio, music, extra beds and the like but does not include the charges for food, drink and telephone calls; (h) “notification” means a notification published in the Tripura Gazette and the word ‘Notified’ shall be construed accordingly, (i) “ prescribed” means prescribed by rules made by the Government under this Act; (j) ‘proprietor’ in relation to a hotel includes any person responsible for the management thereof; (k) “ tax” means the tax levied and collected under this Act; (l) ‘year’ means the twelve months ending on the 31st day of March.